Setiadi, Aries Wahyu (2016) Analisis implementasi sistem pengelolaan bea perolehan hak atas tanah dan bangunan di kabupaten Jombang. Bachelor thesis, Universtitas Pelita Harapan.
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Abstract
Pajak BPHTB baru dialihkan menjadi pajak daerah di Kabupaten Jombang pada awal tahun 2014. Persiapan mengenai fasilitas sistem dan sumber daya manusia baru tersedia pada tahun 2014. Sistem pengelolaan yang diterapkan di Dispenda Kabupaten Jombang masih menggunakan sistem manual. Pada sistem tersebut masih belum adanya komputerisasi pada bagian penerimaan dan pembayaran BPHTB. Hal lain yang belum terdapat pada sistem tersebut adalah belum adanya pembagian tugas yang jelas pada bagian pendapatan Dispenda Kabupaten Jombang, dimana petugas yang melakukan survei lapangan dan petugas yang bertugas melayani Wajib Pajak merupakan orang yang sama. Tujuan penelitian ini untuk mengetahui bagaimana implementasi sistem pengelolaan Bea Perolehan Hak atas Tanah dan Bangunan (BPHTB) di Kabupaten Jombang. Manfaat penelitian ini dapat memberikan informasi tambahan bagi Pemerintah Kabupaten Jombang terkait dengan sistem pengelolaan BPHTB. Metode penelitian yang digunakan pada penelitian ini adalah kualitatif deskriptif. Hasil penelitian ini adalah perlu dilakukannya pemisahan tugas untuk petugas yang melakukan survei lapangan dengan petugas yang melayani Wajib Pajak (WP), sehingga pada saat petugas melakukan survei lapangan, maka jumlah staff yang melayani tidak berkurang dan dapat mengurangi terjadinya fraud. Komputerisasi juga perlu dilakukan pada bagian penerimaan pembayaran dari WP. Komputerisasi akan mempercepat proses penerimaan pembayaran serta dapat mencegah terjadinya kesalahan hitung yang dilakukan oleh staff bagian penerimaan pembayaran / Bea Perolehan Hak atas Tanah dan Bangunan (BPHTB) was apart of national tax that is become a regional tax at Jombang in early 2014. Preparation of the system facilities and new human resources is available in 2014. The management system applied at Dispenda Jombang still using manual systems. These systems still lack of computerization in receiving and paying BPHTB. Another thing that is not contained in the system is the absence of a clear division of tasks in the section of revenue Dispenda Jombang, where the officers that conduct field surveys and the officer that in charge of serving the taxpayer is the same person. The purpose of this research is to find out how the implementation of the management system of BPHTB in Jombang. The gain of this research is held to provide additional information for the Government of Jombang associated with BPHTB management system. The method used in this research is qualitative descriptive. The results of this research indicate that the separation of duties for officers who conduct field surveys with officers serving Taxpayer (WP) is necessary, so that when the officer conducted field surveys, the number of staff who serves are not reduce and can reduce the occurrence of fraud. Computerization technology also needs as a part of the payment system from the WP. Computerization will accelerate the process of receiving payment and can prevent miscalculation made by the staff section of receipt payment
Item Type: | Thesis (Bachelor) | ||||||||||||
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Uncontrolled Keywords: | analisis sistem pengelolaan; Bea Perolehan Hak atas Tanah dan Bangunan (BPHTB); operational system analysis | ||||||||||||
Subjects: | H Social Sciences > HF Commerce > HF5601 Accounting | ||||||||||||
Divisions: | University Subject > Current > Faculty/School - UPH Surabaya > Business School > Accounting Current > Faculty/School - UPH Surabaya > Business School > Accounting |
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Depositing User: | Rafael Rudy | ||||||||||||
Date Deposited: | 06 Jun 2022 03:30 | ||||||||||||
Last Modified: | 06 Jun 2022 03:30 | ||||||||||||
URI: | http://repository.uph.edu/id/eprint/47620 |
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